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The BIR Form 1901 serves a crucial role in the registration process for various taxpayers in the Philippines, particularly for self-employed individuals, mixed-income earners, and non-resident aliens engaging in trade or business activities. This form, required by the Bureau of Internal Revenue (BIR), must be filled out completely and accurately to ensure timely issuance of a Tax Identification Number (TIN). Each section demands specific information, starting with taxpayer details, including name, gender, civil status, and citizenship. It also asks for the applicant's local and business addresses. The form contains sections for spouse information, authorized representatives, business descriptions, and tax types applicable to the taxpayer. Individuals seeking incentives or special tax treatments may also need to complete additional sections specific to their circumstances. Proper completion of Form 1901 is essential, as the data provided can significantly affect tax obligations and compliance requirements.

Bir Example

(To be filled up by BIR) DLN: __________________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Application for Registration

BIR Form No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Republic of the Philippines

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1901

 

 

 

 

 

 

 

Department of Finance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bureau of Internal Revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

January 2018(ENCS)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For Self-Employed (Single Proprietor/Professional),

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

Mixed Income Individuals, Non-Resident Alien

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Engaged in Trade/Business, Estate and Trust

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TIN to be issued, if applicable (To be filled in by BIR)

 

 

 

 

 

 

 

Fill in all applicable white spaces. Mark all appropriate boxes with an “X”.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part I – Taxpayer Information

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1 PhilSys Number (PSN)

 

 

 

 

 

 

 

 

 

 

 

 

2 Registering Office

 

 

 

 

 

 

 

 

 

 

3 BIR Registration Date

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(To be filled up by BIR)(MM/DD/YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Head Office

 

 

 

 

Branch Office

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4 Taxpayer Identification Number (TIN)

 

 

 

 

 

-

 

 

 

 

-

 

 

 

 

 

 

 

-

0

 

0

 

0

 

0

 

0

 

5 RDO Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(For Taxpayer with existing TIN)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(To be filled up by BIR

 

 

 

 

 

 

6 Taxpayer Type

Single Proprietorship Only (Resident Citizen)

Resident Alien – Single Proprietorship

Resident Alien – Professional

Professional – Licensed (PRC, IBP)

Professional – In General

Professional and Single Proprietor

Mixed Income Earner – Compensation Income Earner &

Single Proprietor

Mixed Income Earner – Compensation Income Earner & Professional

Mixed Income Earner – Compensation Income Earner, Single Proprietorship & Professional

Non – Resident Alien Engaged in Trade/Business

Estate – Filipino Citizen

Estate – Foreign National

Trust – Filipino Citizen

Trust – Foreign National

7 Taxpayer’s Name (If Individual) (Last Name)

(First Name)

(Middle Name)

(Suffix)

(Nickname)

 

 

 

 

 

 

 

 

 

(If ESTATE, ESTATE of First Name, Middle Name, Last Name, Suffix)

(If TRUST, FAO: First Name, Middle Name, Last Name, Suffix)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8 Gender

Male

Female

9 Civil Status

Single

Married

Widow/er

Legally Separated

10

Date of Birth/Organization Date (In case of Estate/Trust) (MM/DD/YYYY))

 

11 Place of Birth

 

12

Mother’s Maiden Name

 

 

13 Father’s Name

 

 

 

 

14

Citizenship

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15 Other Citizenship

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

Local Residence Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unit/Room/Floor/Building#

 

Building Name/Tower

 

 

Lot/Block/Phase/House No.

Street Name

 

 

 

 

 

 

Subdivision/Village/Zone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Barangay

 

 

 

 

 

Town/District

 

 

 

 

 

 

 

 

 

Municipality/City

 

 

 

 

 

 

 

 

 

 

 

 

Province

 

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17

Business Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unit/Room/Floor/Building#

 

Building Name/Tower

 

 

Lot/Block/Phase/House No.

Street Name

 

 

 

 

 

 

Subdivision/Village/Zone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Barangay

 

 

 

 

 

Town/District

 

 

 

 

 

 

 

 

 

Municipality/City

 

 

 

 

 

 

 

 

 

 

 

 

Province

 

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19 Municipality Code

 

 

 

 

 

 

 

 

 

 

20 Purpose of TIN Application

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(To be filled up by BIR)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

21

Identification Details (e.g. passport, government issued ID, company ID, etc.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Type

ID Number

 

 

Effective Date (MM/DD/YYYY)

Expiry Date (MM/DD/YYYY)

 

Issuer

 

Place/Country of Issue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22 Preferred Contact Type

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Landline Number

 

 

Fax Number

 

 

 

 

 

 

Mobile Number

 

Email Address (required)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23

Are you availing of the 8% income tax rate option in lieu of Graduated Rates?

 

 

 

 

 

 

 

Yes

 

 

 

 

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PART II - Spouse Information

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24 Employment Status of Spouse

 

Unemployed

 

Employed Locally

 

Employed Abroad

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25 Spouse Name (Last Name)

(First Name)

 

(Middle Name)

(Suffix)

Engaged in Business/Practice of Profession

26 Spouse TIN

- - -

0 0 0 0 0

 

27 Spouse Employer’s Name (Last Name, First Name, Middle Name, if Individual)(Registered Name, if Non-Individual)

28 Spouse Employer’s TIN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

-

 

 

 

 

-

 

0 0

0

 

0

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PART III – Authorized Representative

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

29 Relationship Name (For Authorized Representative)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If Individual

 

(Last Name)

 

 

(First Name)

 

 

 

(Middle Name)

 

 

 

 

 

 

 

 

 

Suffix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If Non-Individual (Registered Name)

Page 2 – BIR Form No. 1901

30 Relationship Start Date (MM/DD/YYYY)

31 Address Types

Residence Place of Business Employer Address

32 Local Residence Address

 

 

Unit/Room/Floor/Building#

 

Building Name/Tower

 

Lot/Block/Phase/House No.

Street Name

 

Subdivision/Village/Zone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Barangay

 

 

Town/District

 

 

 

Municipality/City

 

 

Province

 

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

33 Preferred Contact Type

 

 

 

Landline Number

Fax Number

Mobile Number

Email Address (required)

Part IV – Business Information

34 Single Business Number

35 Primary/Secondary Industries (Attach additional sheet/s, if necessary)

 

 

Industry

Trade/Business Name

 

Regulatory Body

Primary

 

 

 

 

Secondary

 

 

 

 

Industry

Business Registration Number

Business Registration Date

PSIC Code

Line of Business

(MM/DD/YYYY)

(To be filled up by BIR)

 

 

 

Primary

 

 

 

 

Secondary

 

 

 

 

36 Incentives Details

36A Investment Promotion

(e.g. PEZA, BOI)

36B Legal Basis

(e.g. RA, EO)

36C Incentive Granted

(e.g. Exempt from IT,VAT,etc.)

36D No. of Years

36E Incentive Start Date

(MM/DD/YYYY)

36F Incentive End Date

(MM/DD/YYYY)

 

 

37 Details of Registration / Accreditation

 

 

 

 

FROM

 

 

 

 

TO

 

 

 

 

 

 

 

 

 

 

 

 

 

37A Registration / Accreditation Number

 

 

37B Effectivity Date (MM/DD/YYYY)

 

 

 

 

(MM/DD/YYYY)

 

37C Date Issued (MM/DD/YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

37D Registered Activity

 

 

37E Tax Regime (Regular, Special,

 

37F Activity Start Date

 

37G Activity End Date

 

 

 

 

 

 

 

Exempt)

 

 

 

(MM/DD/YYYY)

 

 

 

(MM/DD/YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

38Facility Details (PP-Place of Production/Plant; SP-Storage Place; WH-Warehouse; SR-Showroom; GG-Garage; BT-Bus Terminal; RP-Real Property for Lease with No Sales Activity)

38A Facility Code

F

38B Facility Type

PP

SP

WH

SR

GG

BT

 

RP

Other (specify)

 

(To be filled up by BIR)

 

 

 

 

 

 

 

 

 

 

 

38C Facility Address

 

 

 

 

 

 

 

 

 

 

 

Unit/Room/Floor/Building#

Building Name/Tower

 

Lot/Block/Phase/House No.

 

Street

Name

 

 

Subdivision/Village/Zone

 

Barangay

Town/District

 

 

Municipality/City

 

 

 

Province

ZIP Code

Part V – Tax Type

39Tax Types (this portion determines your tax liability/ies) (To be filled up by BIR)

 

 

 

 

 

 

Form Type

 

ATC

 

 

 

 

 

 

Form Type

ATC

 

 

 

 

 

Withholding Tax

 

 

 

 

 

Registration Fee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Compensation

 

 

 

 

 

 

 

Percentage Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Expanded

 

 

 

 

 

 

 

Stocks

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Final

 

 

 

 

 

 

 

Overseas Dispatch And

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amusement Taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fringe Benefits

 

 

 

 

 

 

 

Under Special Laws

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

VAT & Other Percentage

 

 

 

 

 

 

 

Other Percentage Tax under NIRC (specify)

 

 

 

 

 

 

Percentage Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ONETT not subject to

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CGT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Percentage Tax on

 

 

 

 

 

 

 

Documentary Stamp Tax

 

 

 

 

 

 

Winnings & Prizes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On Interest Paid On Deposits And

 

 

 

 

 

 

 

Regular

 

 

 

 

 

 

 

 

 

 

Yield on Deposits/Substitutes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income Tax

 

 

 

 

 

 

 

One-Time Transactions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(ONETT)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Excise Tax

 

 

 

 

 

Capital Gains – Real

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Property

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Alcohol Products

 

 

 

 

 

 

 

Capital Gains – Stocks

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Automobile & Non-

 

 

 

 

 

 

 

Donor’s Tax

 

 

 

 

 

 

 

 

 

 

Essential Goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cosmetics Procedures

 

 

 

 

 

 

 

Estate Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mineral Products

 

 

 

 

 

 

 

Miscellaneous Tax (specify)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Petroleum Products

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sweetened Beverages

 

 

 

 

 

 

 

Others (specify)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tobacco Products

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tobacco Inspection Fees

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 3 – BIR Form No. 1901

Part VI – Authority to Print

40 Authority to Print Receipts and Invoices

40A Printer’s Name

40B Printer’s TIN

-

-

-

40C Printers Accreditation Number 40D Date of Accreditation (MM/DD/YYYY)

40E Registered Address

 

 

Unit/Room/Floor/Building#

Building Name/Tower

Lot/Block/Phase/House No.

Street Name

 

Subdivision/Village/Zone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Barangay

 

Town/District

 

Municipality/City

 

 

Province

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

40F Contact Number

40G E-mail Address

 

 

40H Manner of Receipt/Invoices

 

 

 

Bound

 

 

 

Loose Leaf

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

40I Descriptions of Receipts and Invoices

 

(Additional Sheet/s if Necessary)

 

 

 

 

 

 

Others

TYPE

NO. OF

BOXES/BOOKLETS

Description

 

 

 

 

VAT

NON-VAT

LOOSE

BOUND

NO. OF

SETS PER

BOX /

BOOKLET

NO. OF COPIES PER SET

SERIAL NO.

 

 

START

 

END

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part VII - For Employee with Two or More Employees (Multiple Employments) Within the Calendar Year

41 Type of Multiple Employments

Successive employments (With previous

employer/s within the calendar year)

Concurrent employments (With two or more employers at the same time

with the calendar year)

(If successive, enter previous employer/s; if concurrent, enter secondary employer/s)

Previous and Concurrent Employments During the Calendar Year

41A Name of Employer

41C Name of Employer

42Declaration

41B TIN of Employer

-

-

-

41D TIN of Employer

-

-

-

I declare, under the penalties of perjury, that this application has been made in good faith, verified by me and to the best of my knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under the authority thereof. Further, I give my consent to the processing of my information as contemplated under the *Data Privacy Act of 2012 (R.A.

No. 10173) for legitimate and lawful purposes.

___________________________

Taxpayer/Authorized Representative

(Signature over Printed Name)

Part VIII – Primary/Current Employer Information

43 Type of Registered Office

Head Office

Branch

44 TIN

-

-

-

45 RDO Code

Office

 

 

46

Employer Name If Individual

 

(Last Name)

 

 

 

 

 

 

 

 

 

(First Name)

 

 

 

 

 

 

(Middle Name)

 

 

 

 

 

(Suffix)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If Non-Individual

 

(Registered Name)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

47

Employer Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unit/Room/Floor/Building#

 

 

 

 

 

 

Building Name/Tower

 

 

 

Lot/Block/Phase/House No.

Street Name

Subdivision/Village/Zone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Barangay

 

 

 

 

 

 

 

 

 

 

Town/District

 

 

 

 

 

 

 

 

 

 

 

Municipality/City

 

 

 

 

 

 

 

Province

 

 

 

 

 

 

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

48

Contact Details

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Landline Number

 

 

Fax Number

Mobile Number

 

 

 

 

 

 

Email Address (required)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

49 Relationship Start Date (MM/DD/YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

50 Municipality Code (To be filled up by BIR)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

51 Declaration

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stamp of BIR Receiving Office

 

 

 

 

 

 

I declare, under the penalties of perjury, that this application has been made in good faith, verified by me and to the best of my knowledge and belief, is true and

 

 

and Date of Receipt

 

 

 

correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I give my consent

 

 

 

 

 

 

 

 

 

 

 

 

 

 

to the processing of my information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and l awful purposes.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

_____________________________________________

 

 

 

 

 

 

 

________________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EMPLOYER/AUTHORIZED REPRESENTATIVE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Title/Position of Signatory

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Signature over Printed Name)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part IX – Payment Details

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

52

For the Year

 

 

 

 

 

 

 

 

 

 

 

53 Date of Payment (MM/DD/YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

54 ATC

 

 

 

MC180

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

55

Tax Type

 

 

 

 

 

RF

 

56 Manner of Payment

 

 

 

 

REGISTRATION FEE

57 Type of Payment

 

FULL PAYMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

58 Registration Fee

58A

 

 

59 BIR Printed Receipts / Invoices

 

 

 

59A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

60 Add: Penalties Surcharge

Interest

Compromise

 

 

 

 

 

 

60A 60B 60C 60D

61 Total Amount Payable (Sum of Items 58A, 59A and 60D)

*NOTE: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)

Documentary Requirements:

1.Any identification issued by an authorized government body (e.g. Birth Certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant;

2.Photocopy of Mayor’s Business Permit; or Duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU; and/or Professional Tax Receipt/Occupational Tax Receipt issued by the LGU;

3.Proof of Payment of Registration Fee (RF) (if with existing TIN or applicable after TIN issuance);

4.BIR Form No. 1906; (Select an Accredited Printer)

5.Final & clear sample of Principal Receipts/ Invoices;

Additional documents, if applicable:

a.Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau;

b.Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier);

c. Photocopy of the Trust Agreement (for Trusts);

d.Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement);

e.Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity; f. Proof of Registration/Permit to Operate BOI/BOIARMM, PEZA, BCDA and SBMA

6.In case of registration of branches/facility types:

a.Photocopy of Mayor’s Business Permit; or Duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU; and/or Professional Tax Receipt/Occupational Tax Receipt issued by the LGU;

or DTI Certificate;

b.Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau; if applicable

c. Proof of Payment of Registration Fee (RF)

d.BIR Form No. 1906; (Select an Accredited Printer) e.Final & clear sample of Principal Receipts/ Invoices;

POSSESSION OF MORE THAN ONE TAXPAYER INDENTIFICATION NUMBER (TIN) IS CRIMINALLY PUNISHABLE PURSUANT TO THE

PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED

Form Characteristics

Fact Name Description
Purpose of Form The BIR Form No. 1901 is primarily used for the registration of self-employed individuals, mixed income earners, and various types of trusts and estates in the Philippines.
Applicable Taxpayer Types This form accommodates various taxpayer categories, including resident citizens, resident aliens, non-resident aliens engaged in trade or business, and estates and trusts.
Mandatory Information Applicants must provide personal details, including name, address, taxpayer identification number (TIN), and PhilSys number, if applicable.
Registration Requirements Supporting documents such as identification issued by government bodies, business permits, and proof of payment of registration fees are necessary for a complete application.
Date of Effectivity This form was revised in January 2018, highlighting updates and compliance with legal requirements at that time.
Data Privacy Compliance All information submitted will be processed in accordance with the Data Privacy Act of 2012, ensuring confidentiality and protection of the applicant's personal data.
Governing Law The registration process and form usage follow the provisions of the National Internal Revenue Code (NIRC) of 1997, as amended, including regulations established by the Bureau of Internal Revenue (BIR).

Guidelines on Utilizing Bir

Completing the BIR Form 1901 requires careful attention to detail. This process involves providing personal and business information necessary for registration. Ensure that all required fields are filled out accurately to avoid any delays in processing your application.

  1. Obtain a copy of BIR Form 1901.
  2. Fill in the DLN (Documentary Letter Number) at the top of the form.
  3. For personal details, enter your PhilSys Number (PSN), if available.
  4. Indicate the Registering Office and select the appropriate BIR Registration Date.
  5. Provide your Taxpayer Identification Number (TIN). Leave blank if you do not have one.
  6. Enter the RDO Code, if applicable.
  7. Choose your Taxpayer Type by marking the appropriate box.
  8. Fill out your Name (Last Name, First Name, Middle Name, Suffix, Nickname) as applicable.
  9. Mark your Gender and Civil Status.
  10. Provide your Date of Birth and Place of Birth.
  11. Complete your Mother's Maiden Name and Father's Name.
  12. Indicate your Citizenship and any Other Citizenship you may have.
  13. Input your Local Residence Address, ensuring to include all necessary details such as unit number, street name, and postal code.
  14. Fill out your Business Address, if applicable, and include any foreign address if relevant.
  15. Provide the Municipality Code.
  16. State your Purpose of TIN Application.
  17. List your identification details, including type, number, and issuer.
  18. Enter your preferred Contact Type and number(s).
  19. Indicate if you are availing of the 8% income tax rate option.
  20. Complete the spouse’s information, if applicable, starting with their Employment Status.
  21. Finish filling out the form by providing necessary business and tax information as prompted in the subsequent sections.
  22. Sign and date the application to certify accuracy and consent for data processing.

What You Should Know About This Form

What is the purpose of BIR Form No. 1901?

BIR Form No. 1901 is used to apply for a Taxpayer Identification Number (TIN) in the Philippines. This form is specifically for self-employed individuals, mixed income earners, non-resident aliens engaged in trade or business, and estates and trusts. Its main purpose is to collect essential taxpayer information that will help the Bureau of Internal Revenue (BIR) in ensuring proper tax registration and compliance.

Who needs to fill out this form?

Individuals who fall under the categories of self-employed persons, mixed income earners, and non-resident aliens engaged in business, as well as estates and trusts, are required to fill out this form. If someone intends to operate a business or practice a profession, they will need to submit this application to obtain their TIN, which is vital for tax obligations.

What information is required on the BIR Form No. 1901?

The form requires a variety of information, such as the taxpayer's personal details including name, date of birth, gender, civil status, and address. Additionally, it asks for the type of taxpayer, identification details, contact information, and, if applicable, information about the taxpayer’s spouse. This information is critical in determining the taxpayer's obligations and eligibility for specific tax rates.

What happens after submitting BIR Form No. 1901?

Once the form is submitted, the BIR reviews the application for accuracy and completeness. If all requirements are met, a Tax Identification Number (TIN) will be issued to the applicant. This TIN will then be used for all future tax-related transactions and will be essential for compliance with local tax laws.

Are there any supporting documents required with this form?

Yes, several supporting documents must be submitted along with BIR Form No. 1901. These include a valid identification that shows the name, address, and birthdate of the applicant, proof of payment of the registration fee, and additional documents depending on the applicant's circumstances, such as a Mayor’s Business Permit or a Trust Agreement. Ensuring these documents are complete and accurate is crucial for a smooth application process.

What are the consequences of having multiple TINs?

Possessing more than one Taxpayer Identification Number (TIN) is considered a criminal offense under the National Internal Revenue Code of 1997, as amended. This can lead to serious legal consequences, including penalties and potential criminal charges. Therefore, it is essential for applicants to apply for and use only one TIN throughout their business or professional engagements.

Common mistakes

Filling out the BIR Form 1901 can be a straightforward process, but individuals often encounter pitfalls that can lead to unnecessary delays or complications. Here are seven common mistakes to avoid when completing the form.

The first mistake is leaving sections blank. Each applicable white space must be filled out, even if the information appears redundant. For example, all personal information such as your full name, date of birth, and taxpayer identification number should be clearly entered. Omitting any of these details can cause significant processing delays.

Another common error lies in inaccurate information. It's essential to double-check that your taxpayer identification number (TIN), PhilSys number, and dates (format MM/DD/YYYY) are entered correctly. Small typographical errors can lead to major issues down the road, potentially causing miscommunication with the Bureau of Internal Revenue.

The failure to mark appropriate boxes is a frequent oversight as well. When the form requests individuals to mark boxes with an “X”, ensure that all relevant sections are correctly marked. This action is crucial; otherwise, it may suggest a lack of clarity about your status, which complicates the registration process.

Not providing valid identification details is yet another mistake. You must include specific identification information, such as the type of ID being presented, the ID number, and its issuance dates. Missing this information might result in bureaucratic setbacks, rendering your application incomplete.

More often than not, people forget to provide a preferred contact type. This form requires details such as landline numbers, mobile numbers, and email addresses. Without these, the BIR may lack a reliable way to reach you for clarifications or additional information necessary for your application.

Additionally, failing to read and understand the purpose of the form can lead to incorrect submissions. Each section serves a specific purpose, and comprehensive knowledge of what is required helps ensure accurate completion. Participants should take the time to familiarize themselves with the form’s sections before filling it out.

Lastly, neglecting to review or obtain the necessary documentary requirements is a significant misstep. Be aware of what documents are needed alongside your application, such as identification or proof of payment. Proper documentation increases the likelihood of a smooth application process, minimizing the chance of requests for additional information later.

Avoiding these pitfalls increases the chances of a successful application and can save valuable time and resources. Taking a methodical approach can make the experience as seamless as possible.

Documents used along the form

The BIR Form 1901 is an essential document for individuals applying for a Tax Identification Number (TIN) in the Philippines. However, other supporting forms are often needed to complete the registration process. Here’s a brief overview of some commonly used forms alongside the BIR 1901.

  • BIR Form No. 1906: This form is used to apply for a permit to print receipts and invoices. It ensures that your printed documents are compliant with tax regulations.
  • Mayor’s Business Permit: This document certifies that your business has been approved to operate within the local government unit. It’s often required alongside the BIR 1901.
  • Special Power of Attorney (SPA): If you are designating someone to act on your behalf for BIR transactions, this document grants them the authority to do so along with a valid identification.
  • Professional Tax Receipt: Issued by local authorities, this receipt shows compliance with local business tax regulations and may be required for certain professionals.

Having these documents ready can streamline your registration process and help you avoid delays. Make sure to check your requirements based on your business type and local regulations.

Similar forms

  • W-9 Form: Similar to the BIR Form, the W-9 is also utilized for tax identification. It collects essential taxpayer information like your name, business name (if applicable), and taxpayer identification number (TIN), helping the IRS identify you as a taxpayer.
  • IRS Form 1040: This is the individual income tax return used in the United States. Like the BIR Form, it requires detailed personal and financial information for tax assessment, ensuring compliance with tax obligations.
  • IRS Form 1065: This form is for partnerships and gathers information about partners and the partnership itself. It resembles the BIR Form in that it includes data on each partner’s share of income, deductions, and credits.
  • Form SS-4: Used to apply for an Employer Identification Number (EIN), this form requires information about the business and its owners. It shares the same purpose of identifying a taxpayer as the BIR Form does for the Philippines.
  • Schedule C (Form 1040): This form reports income or loss from a business operated by a sole proprietor. Like the BIR Form, it details income and expenses, helping to calculate taxable profits.
  • Form 941: This is the employer's quarterly federal tax return, which reports income tax, social security tax, and Medicare tax withheld. It’s similar to the BIR Form in that it focuses on income and tax obligations.
  • Form 990: Nonprofit organizations use this form to report their financial information. Like the BIR Form, it requires comprehensive information about income, expenditures, and operations, showcasing transparency in financial dealings.
  • Form 1062: This form is used to report certain transactions between related parties, including information needed to determine potential tax liabilities. It shares the design of collecting in-depth data relevant to tax processes.
  • Form 1041: The U.S. Income Tax Return for Estates and Trusts requires similar details regarding income generated by the estate/trust, akin to the BIR form's inquiry into trusts and estates.

Dos and Don'ts

When filling out the BIR Form 1901, attention to detail is crucial. To ensure your application is processed smoothly, here are four essential do's and don’ts.

  • Do: Carefully read instructions before starting each section. Understanding what is required will help avoid mistakes.
  • Do: Fill in all applicable fields. Providing complete information can expedite the processing time.
  • Do: Double-check your entries for accuracy before submitting the form. Errors could lead to delays or complications.
  • Do: Keep a copy of the completed form for your records. This ensures you have a reference in case questions arise later.
  • Don’t: Leave any required fields blank. Incomplete forms may be returned or rejected.
  • Don’t: Use correction fluid or tape on the form. Make corrections neatly, as alterations can render the document invalid.
  • Don’t: Submit the form without a valid identification. Ensure all necessary documents are included to support your application.
  • Don’t: Provide misleading information. Honesty is vital; inaccuracies can result in serious consequences.

By following these guidelines, you can navigate the process with greater confidence and clarity. Taking the time to complete the BIR Form correctly can save you from unnecessary hurdles.

Misconceptions

Many people have misconceptions about the BIR Form 1901, which is used for tax registration in the Philippines. Here are five common misunderstandings:

  • It’s only for businesses. Many think the form is exclusively for business owners. However, it applies to various individuals, including self-employed professionals and mixed-income earners.
  • You can fill it out casually. Some believe they can fill out the form without much attention to detail. In reality, accuracy is crucial. Incorrect or incomplete information can delay the registration process.
  • All sections must be filled out. Another misconception is that every section on the form is mandatory. While many parts require information, certain fields may not apply to all applicants. It's important to mark “not applicable” when necessary.
  • You only need it once. Many individuals think they only need to file the form during their initial registration. If personal or business details change, a new application may be necessary, and keeping the form updated helps avoid potential tax issues.
  • You don’t need supporting documents. Some believe the form submission is sufficient. However, applicants must provide supporting documents like identification and business permits to complete the registration process accurately.

Key takeaways

  • When filling out the BIR Form No. 1901, ensure that all applicable sections are completed. This includes personal information, taxpayer type, and business details.

  • Mark each appropriate box with an “X.” This helps in clearly indicating your status and preferences, thereby avoiding confusion during the processing of your application.

  • Documentation is key. Include all required documents, such as a valid ID and proof of payment for the registration fee. These documents verify your identity and business intent.

  • Be accurate with dates. Ensure that you enter the correct registration and birth dates in the specified format (MM/DD/YYYY), as inaccuracies can lead to processing delays.

  • Remember that multiple Taxpayer Identification Numbers (TINs) are not permissible. Make sure to use only one TIN throughout your dealings with the Bureau of Internal Revenue.